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Statutory Instruments

2000 No. 2551

INCOME TAX

The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 2000

Made

20th September 2000

Laid before the House of Commons

20th September 2000

Coming into force

11th October 2000

The Treasury, in exercise of the powers conferred on them by section 469(7) of the Income and Corporation Taxes Act 1988( 1 ), hereby make the following Regulations:

1. These Regulations may be cited as the Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 2000 and shall come into force on 11th October 2000.

2. —(1)Regulation 3 of the Income Tax (Definition of Unit Trust Scheme) Regulations 1988( 2 ) is amended as follows.

(2) After paragraph (d) insert

“ or

(e) an employee share ownership plan approved under Schedule 8 to the Finance Act 2000 ( 3 ) , ” .

Greg Pope

Jim Dowd

Two of the Lords Commissioners of Her Majesty’s Treasury

20th September 2000

( 1 )

1988 c. 1 .

( 2 )

S.I. 1988/267 .

( 3 )

2000 c. 17 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 2000 (2000/2551)

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